How to Record Die Bank Inventory Transfers
Transferring completed wafers into a 'Die Bank' storage area as semi-finished goods.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Inventory - Die Bank (SFG) | Asset | 85,000.00 | - |
| Inventory - Work in Process (Fab) | Asset | - | 85,000.00 |
💡 Accountant's Note
Reclassifies inventory from active wafer fabrication (WIP) to a storage state (Die Bank) awaiting customer call-off or assembly.
Practitioner & Systems Framework
💻 ERP Architecture
Stock transfer orders (STO) within the production planning module.
⚠️ Audit Flags
Aging of die bank inventory exceeding the shelf life of the protective nitrogen environment.
📄 Required Documentation
Wafer map completion report and nitrogen cabinet storage logs.
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